61.assessed level of material misstatement risk 重大错报风险的评估水平 5WA:gy gB&
62.simall business 小规模企业 5\EnD,y
63.accounting system 会计系统 X`(fJ',
64.test of control 控制测试 #~m8zG
65.walk-through test 穿行测试 !|l7b2NEz-
66.communication 沟通 T/.U Mw
67.flow chart 流程图 .EReYZO
68.reperformance of internal control 重新执行 N^M6*,F,J
69.audit evidence 审计证据 &Hyy .a
70.substantive procedures 实质性程序 ~Zn|(
71.assertions 认定 2q(gWhcj
72.esistence 存在 lCgzQZ
73.occurrence 发生 %^d<go^
74.completeness 完整性 9q+W>wt
75.rights and obligations 权利和义务 C+t0Zen
76.valuation and allocation 计价和分摊 dC;&X
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77.cutoff 截止 ~"_!O+Pj
78.accuracy 准确性 dW22v!
79.classification 分类 764eXh
80.inspection 检查
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81.supervision of counting 监盘 `-e9#diQe
82.observation 观察 lcLDCt?
83.confirmation 函证 U[2;Fkapi
84.computation 计算 { P,hH~!
85.analytical procedures 分析程序 V c;g$Xr[
86.vouch 核对 >9mj/P D
87.trace 追查 o:&8H>(hn]
88.audit sampling 审计抽样 d!46`b$rd
89.error 误差 1KY0hAx
90.expected error 预期误差 +_k A&Q(t
91.population 总体 +!W:gA
92.sampling risk 抽样风险 +'Y?K]zbt
93.non- sampling risk 非抽样风险 3AglvGK7{
94.sampling unit 抽样单位 s)fahc(@E
95.statistical sampling 统计抽样 en/ h`h]h
96.tolerable error 可容忍误差 lo1bj *Y2
97.the risk of under reliance 信赖不足风险 cIQbu#[@
98.the risk of over reliance 信赖过度风险 T*gG
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99.the risk of incorrect rejection 误拒风险 o>nw~_ H\
100. the risk of incorrect acceptance 误受风险 $f
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101.working trial balance 试算平衡表 7W*a+^
102.index and cross-referencing 索引和交叉索引 IdMwpru(
103.cash receipt 现金收入 >kxRsiKV
104.cash disbursement 现金支出 R?;mu^B
105.bank statement 银行对账单 QVJpX;u
106.bank reconciliation 银行存款余额调节表 NMfHrYHbh
107.balance sheet date 资产负债表日 sVBr6
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108.net realizable value 可变现净值 Dkb`_HI
109.storeroom 仓库 10h;N[
110.sale invoice 销售发票 |5%T)
111.price list 价目表 n$XEazUb0N
112.positive confirmation request 积极式询证函 S~ Z<-@S
113.negative confirmation request 消极式询证函 .%)uCLZr$
114.purchase requisition 请购单 @87Y/_l
115.receiving report 验收报告 NP\mzlI~@
116.gross margin 毛利 =4'V}p
117.manufacturing overhead 制造费用 4`)r1D!U
118.material requisition 领料单 $./aKJ1B
119.inventory-taking 存货盘点 z?Ok'LX
120.bond certificate 债券 QuG"]$
121.stock certificate 股票 1x=x,lcL
122.audit report 审计报告 d/jP2uuA
123.entity 被审计单位 ^"p. 3Hy
124.addressee of the audit report 审计报告的收件人 cD6 ^7QF
125.unqualified opinion 无保留意见 Tg"? TZO~
126.qualified opinion 保留意见 m<)`@6a/
127.disclaimer of opinion 无法表示意见 dt@c,McN|Q
128.adverse opinion 否定意见